STATE OF GUJARAT Vs. LUBI ELECTRICALS

JUDGEMENT

(1.) The present appeal arising out of the impugned judgment and order passed by the learned Gujarat Value Added Tax Act, 2003 dated 5.1.2015 passed in Second Appeal No.693 of 2001, the following substantial question of law is framed.

(2.) It Is Not In Dispute That The Aforesaid Substantial Question Of Law Is already held in favour of the assessee in the case of very assessee by the Division Bench of this Court in Tax Appeal Nos.727 and 731 of 2015 dated 1/9/2016.

(3.) The aforesaid is not disputed by Mr. Pranav Trivedi, learned Assistant Government Pleader appearing on behalf of the appellant revenue.